The audio encoding technique is the core of the multimedia application technique such as the digital audio broadcast, Internet propagation music and audio communication and so on, and these applications will greatly benefit from the improvement of the compression performance of the audio encoder. The perceptual audio encoder acts as one of the lossy transform domain encoders, and is a modern mainstream audio encoder. Generally, because of the limitation of the encoding bit rate, part of the frequency domain coefficients or frequency components can not be encoded during the audio encoding, and in order to better recover the frequency components of the uncoded subbands, current audio encoder and decoder generally use a method for noise filling or spectral band replication to reconstruct the frequency components of the uncoded subband. The G.722.1C adopts the method for noise filling, the HE-AAC-V1 adopts the spectral band replication technique, and the G.719 adopts the method for the combination of noise filling and simple spectral band replication. Adopting the method for noise filling is unable to well recover the spectrum envelop of the uncoded subband and the tone and noise components inside the subband. The method for the spectral band replication of the HE-AAC-V1 is required to analyze the spectrum of the audio signal before encoding, and to estimate the tone and noise of the high frequency component signals, extract parameters, and after down sampling the audio signal, use the AAC encoder to carry out the encoding, which has high calculation complexity, and is required to send more parameter information to the decoding end, and occupies more encoded bits, and at the same time, also increases the encoding delay. However, the replication scheme of the G.719 is too simple to well recover the spectrum envelop of the uncoded subbands and the tone and noise components inside the subband.